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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Court Rules E-Way Bill Seizure Illegal: Missing Vehicle Number Not Tax Evasion Intent in Part-B.</h1> The High Court addressed the seizure of goods due to an incomplete Part-B of the e-way bill, which lacked the vehicle number. The petitioner, a manufacturing company, argued there was no intent to evade taxes as they charged the appropriate tax and provided necessary documents. The court agreed, noting that the petitioner wasn't required to fill Part-B before loading the goods for final transport. It ruled the seizure order illegal, highlighting the importance of proportionality and reasonableness in tax enforcement. The judgment emphasized considering relevant notifications, like the exemption for short-distance transport, before taking coercive actions.
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